Revenue Recognition (Tables)

6 Months Ended

Jun. 30, 2022

Revenue from Contract with Customer [Abstract]

The following table provides our total revenue by product and service category as well as the amount of revenue that is not subject to ASC 606, "Revenue from Contracts with Customers" ("ASC 606"), but is instead governed by other accounting standards:


	Three Months Ended June 30, 2022				Three Months Ended June 30, 2021
	Total Revenue		Adjustments for Non-ASC 606 Revenue (1)	Total Revenue from Contracts with Customers	Total Revenue	Adjustments for Non-ASC 606 Revenue (1)	Total Revenue from Contracts with Customers
	(Dollars in millions)
Fiber Infrastructure	$	496	(33)	463	501	(29)	472
Voice and Other	442		(47)	395	530	(83)	447
IP and Data Services	111		—	111	116	—	116
Affiliate Services	583		(12)	571	577	(6)	571
Total Revenue	$	1,632	(92)	1,540	1,724	(118)	1,606


	Six Months Ended June 30, 2022				Six Months Ended June 30, 2021
	Total Revenue		Adjustments for Non-ASC 606 Revenue (1)	Total Revenue from Contracts with Customers	Total Revenue	Adjustments for Non-ASC 606 Revenue (1)	Total Revenue from Contracts with Customers
	(Dollars in millions)
Fiber Infrastructure	$	994	(67)	927	1,005	(60)	945
Voice and Other	902		(106)	796	1,073	(168)	905
IP and Data Services	228		—	228	239	—	239
Affiliate Services	1,164		(23)	1,141	1,199	(9)	1,190
Total revenue	$	3,288	(196)	3,092	3,516	(237)	3,279

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(1)Includes regulatory revenue and lease revenue not within the scope of ASC 606.

Contract with customer, asset and liability

The following table provides balances of customer receivables, contract assets and contract liabilities as of June 30, 2022 and December 31, 2021:


	June 30, 2022		December 31, 2021
	(Dollars in millions)
Customer receivables (1)	$	287	298
Contract assets	10		10
Contract liabilities	333		317

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(1)Reflects gross customer receivables, including gross affiliate receivables, of $310 million and $328 million, net of allowance for credit losses of $23 million and $30 million, at June 30, 2022 and December 31, 2021, respectively.

Capitalized contract cost

The following tables provide changes in our contract acquisition costs and fulfillment costs:


	Three Months Ended June 30, 2022			Three Months Ended June 30, 2021
	Acquisition Costs		Fulfillment Costs	Acquisition Costs	Fulfillment Costs
	(Dollars in millions)
Beginning of period balance	$	63	47	69	52
Costs incurred	12		10	13	6
Amortization	(13)		(10)	(14)	(9)
End of period balance	$	62	47	68	49


	Six Months Ended June 30, 2022				Six Months Ended June 30, 2021
	Acquisition Costs		Fulfillment Costs		Acquisition Costs	Fulfillment Costs
	(Dollars in millions)
Beginning Balance	$	64	$	47	73	$	54
Cost Incurred	25		19		24	12
Amortization	(27)		(19)		(29)	(17)
Ending Balances	$	62	47		68	49